Hello ABI. Thanks for a great site. My name is Ryan, and I'd like to get your recommendations for an mp3 player to replace my iPod nano (2nd gen.), which I left in my pants pocket and washed.

I would like my new player to...

Sound decent. 95% percent of the time, I'm listening to audiobooks and podcasts. I play them through my car's stock stereo using an old-school cassette adapter. When I listen to music, it's through a pair of $20 Sennheiser HD 201 headphones. So basically, I want a player that sounds decent using this setup, but it's not going to be awesome.

Have enough memory to hold 2-3 audiobooks, about 12 podcasts, and 20 music albums.

Be tough enough to withstand the occasional drop or bang.

Have a replaceable battery, if possible. In a year when the built-in battery dies, I'd like to be able to replace it rather than toss the player in a landfill. (I'm a handy, do-it-yourself type).

Be compatible with anything I plug it into. I use a PC, but I'd like to be able to plug it into my girlfriend's Mac or my buddy's Linux box and be able to work with non-DRM, non-subscription music files on it.

Use a standard USB connection, if possible. I think proprietary connections with all the proprietary accessories are a pain.

Have a good user interface. I don't want to be annoyed navigating deeply nested folders or be distracted by other "cute" features. I want to easily find my books and songs.

Cost somewhere around $100 or less.

My new player DOES NOT need to...

Manage subscription content. I don't subscribe to music services. I rip music from CDs or buy non-DRM mp3's from Amazon.

Play video. I don't watch movies on tiny screens.

Show album art. In fact, I want the option to not transfer album art so I can save memory.

Have expandable memory, i.e., have an SD card or micro SD card slot. The built-in memory will be good enough for me.

So, what do you think? Does such a player exist?

I appreciate all your comments and recommendations. I apologize if this post covers ground already discussed in other posts. If so, please point me in the right direction.